No person required by division (B) of section 5743.62 or division (B) of section 5743.63 of the Revised Code to file a return with the tax commissioner shall fail to make the return or fail to pay the applicable taxes levied under section 5743.62 or 5743.63 of the Revised Code or fail to pay any lawful assessment issued by the tax commissioner.
Amended by 130th General Assembly File No. TBD, HB 492, ยง1, eff. 9/17/2014.
Effective Date: 02-01-1993
Section: Previous 5743.55 5743.56 5743.57 5743.58 5743.59 5743.60 5743.61 5743.62 5743.63 5743.64 5743.65 5743.66 5743.71 5743.99 NextLast modified: October 10, 2016